Connecticut 2019 Regular Session

Connecticut House Bill HB05194

Introduced
1/11/19  
Refer
1/11/19  

Caption

An Act Exempting Certain Businesses From The Business Entity Tax.

Impact

Should HB05194 be enacted, it would result in a significant change to the state's tax code regarding small businesses. Current tax obligations for enterprises earning below the specified threshold would be eliminated. This aspect is particularly relevant as it acknowledges the challenges faced by small businesses in the competitive market, providing them with a much-needed financial cushion. The exemption aims to stimulate economic activity by allowing businesses to allocate resources to areas such as hiring, training, and expansion, ultimately benefiting the local economy.

Summary

House Bill 05194 aims to provide tax relief for small businesses by exempting those with less than one million dollars in ordinary business income from the business entity tax. The bill is structured to aid smaller enterprises, potentially allowing them to retain more of their earnings and reinvest in growth opportunities. Proponents argue that this measure is essential for fostering a more conducive environment for small businesses, which are often seen as the backbone of the economy due to their role in job creation and local economic support. By alleviating this tax burden, the bill seeks to enhance the financial viability of many small firms across the state.

Contention

Notable contention surrounding HB05194 might arise from concerns regarding state revenue implications. Critics may argue that exempting a segment of businesses from the business entity tax could lead to a decrease in overall tax revenues, potentially impacting state funding for public services. Additionally, there may be discussions about equity and fairness within the tax system, with opponents suggesting that such exemptions might disproportionately favor certain business sectors while neglecting others. As the bill moves through the legislative process, these concerns are likely to be key points of debate among lawmakers and stakeholders alike.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05103

An Act Exempting Certain Goods Purchased By In-state Businesses From The Sales Tax.

CT HB05492

An Act Establishing A Farm Investment Tax Credit And Concerning The Threshold For Certain Optional Farm-related Property Tax Exemptions.

CT SB00081

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

CT SB00443

An Act Concerning The Accrual Of Interest On Certain Tax Underpayments And The Business Operating Loss Carry-over Period.

CT SB00037

An Act Restoring The Rate Of The Credit Against The Affected Business Entity Tax.

CT HB05041

An Act Exempting Certain Articles Of Children's Clothing From The Sales And Use Taxes.

CT SB00428

An Act Concerning Business Registrations Filed With The Secretary Of The State.

CT SB00398

An Act Concerning The Regulation And Taxation Of Travel Insurance And Associated Entities, Products And Professionals.

CT HB05105

An Act Exempting Ambulances From The Sales And Use Taxes.

CT SB00023

An Act Exempting Certain Articles Of Children's Clothing And Footwear And Personal Protective Equipment From The Sales And Use Taxes.

Similar Bills

No similar bills found.